Travelling Expenses of Personnel Transferred from One Station Town to Another

October 4, 1976 REVENUE MEMORANDUM CIRCULAR NO. 31-76 SUBJECT : Travelling Expenses of Personnel Transferred from One Station Town to Another TO : All Internal Revenue Officers and others concerned For the information and guidance on claims for travelling expenses of internal revenue officers and employees transferred from one station to another, quoted hereunder is Sec. 287(b) of Article IX on Travel Expenses, of the National Accounting and Auditing Manual, Volume II: "Sec. 287 (b) Travel expenses of employees transferred from one station to another . Transportation of an employee, his spouse and children below twenty-one years of age, and that of their baggage and household effects may be allowed at government expense in case said employee is transferred from one station to another due to the exigency of the service and not at his own request. He shall be entitled to actual and necessary expenses only while in transit. He shall be required to receive from the branch of the service to which he is transferred, reimbursement of the travel expense incurred in reaching his new permanent station. Household effects transported at the expense of the government should not exceed 3,000 kilos. However, payment of transportation costs for the excess over 3,000 kilos may be allowed provided it is approved by the President. "In accordance with the foregoing, claims for travelling expenses shall be supported by the following documents: "A claim for travelling expenses shall be filed by the claimant by means of a traveling expense voucher, General Form No. 8 (A), and supported by an authority to travel (Travel Assignment Order) and evidence or proofs of travel completed such as used transportation tickets, bill of lading and such other evidence of travel expenses incurred." For this purpose, the determination of whether the transfer of an employee was requested or not by the employee shall be certified to by the Chief, Personnel Division or such other officials as may have knowledge of such request. All concerned are hereby advised to be guided accordingly. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3